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NY L88575




November 4, 2005

CLA-2-48, 49:RR:NC:2:234 L88575

CATEGORY: CLASSIFICATION

TARIFF NO.: 4911.99.6000; 4811.90.8000

Ms. Janet Freese
Paper Magic Group
401 Adams Avenue
Scranton, Pa. 18510

RE: The tariff classification of Item #837600, “Charts Multi Pack, Posters”, from China

Dear Ms. Freese:

In your letter dated October 26, 2005, you requested a tariff classification ruling for the referenced article. A sample was submitted. It is a retail package of four (4) sheets of printed paperboard, measuring approximately 56 cm x 43 cm.

One sheet is entitled, “Let’s count to 100!” It is printed with the numbers 1 through 100, arranged in rows and columns of ten (10) numbers each. Its apparent use is to familiarize small children with these numbers, and also enables the teacher to point out certain similarities and sequences.

Another sheet is entitled, “Multiplication”, and is in fact a printed chart displaying the answers to all the multiplications of numbers 1 through 12 by numbers 1 through 12. The printing on both these sheets appears to be lithography.

The applicable subheading for the printed sheets “Let’s count to 100!” and “Multiplication” will be 4911.99.6000, Harmonized Tariff Schedule of the United States (HTS), which provides for: Other printed matter, including printed pictures and photographs: Other (than certain specified products): Printed on paper in whole or in part by a lithographic process. The rate of duty will be Free.

Two sheets are essentially blank grids, on which a teacher might write names of students along one side, subjects or categories along another side, and check-marks or grades (“A”, “C”, “D-“, etc.) in the square boxes created by the intersection of the printed lines which run in two directions from the indicted sides. The sheets are decoratively printed along their edges, but they have the essential character of blank grids.

The applicable subheading for the two sheets that are “grids”, as described, will be 4811.90.8000, HTS, which provides for: Paperprinted: Other (than certain specified kinds): In strips or rolls of a width exceeding 15 cm or in rectangular (including square) sheets with one side exceeding 36 cm and the other side exceeding 15 cm in the unfolded state: Other (than certain specified kinds): Weighing over 30 g/m2. The rate of duty will be Free.

This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).

A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Carl Abramowitz at 646-733-3037.

Sincerely,

Robert B. Swierupski
Director,

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